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POWERS OF INCOME TAX APPELLATE TRIBUNAL

Income Tax - Direct Tax Code - DTC - By: - Mr.M. GOVINDARAJAN - Dated:- 4-9-2015 - Section 253 of the Income Tax Act, 1961 provides for filing appeal against the order of lower authorities before the Income Tax Appellate Tribunal. Section 254 provides for the issue of orders by the Appellate Tribunal. The Income Tax (Appellate Tribunal) Rulings, 1963 gives the procedure to be adopted by the Tribunal while dealing with the appeal filed before it. The rules gives various powers to the Tribunal. S .....

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erely rectification of a mistake apparent on record. It does not empower the Tribunal at the stage of deciding the application under Section 254 (2) to substitute its view for the view taken in the order sought to be rectified. The Court further held that the scope of Sec. 254 (2) is only to correct the mistake errors apparent on the facts of the record and it does not contemplate giving a fresh decision on the merits by substituting the earlier view. Second application for rectification In Comm .....

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ication for a review of decision could not fall within the purview of powers under Section 254 of the Act. Admitting new plea In Commissioner of Income Tax V. Hindustan Tin Works Limited -2009 (2) TMI 481 - Delhi High Court it was held that the Tribunal cannot entertain a new plea which had not been raised before the lower authorities. In this case the claim of loss in purchase and redemption of units in mutual funds was not allowed on the ground that it was not the assessee s los, but merely an .....

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idity of service, it is a matter which cannot be raised for the first time before the Tribunal though the assessment related to a year earlier to the insertion of Section 292BB of the Act. The High Court in Aravali Engineer P. Limited V. Commissioner of Income Tax - 2010 (12) TMI 750 - PUNJAB AND HARYANA HIGH COURT felt that the Section supports the view though not applicable during the year, since it is still a matter, which could not fall under the discretion of the Tribunal. Probably such an .....

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MI 105 - DELHI HIGH COURT the Tribunal recalled the order at the instance of the Revenue. The High Court held that such recall was considered justified in the facts of the case after the review of the entire case law on the subject. In K.K. Ravindran V. ITAT - 2010 (7) TMI 564 - Orissa High Court the Tribunal has deleted an addition of ₹ 17 lakhs as undisclosed investment with reference to the valuation of property on the basis of District Valuation Officer s report on the ground that the .....

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peal against the same. The High Court quashed the order of the Tribunal as it was beyond the scope and ambit of Section 254. In Commissioner of Income Tax V. Satpal Pandit & Co - 2010 (9) TMI 837 - Punjab and Haryana High Court the assessment was annulled in first appeal on grounds of limitation, which was upheld by the Tribunal but reversed by the High Court. The High Court remanded the matter to the Tribunal. The assessee filed a petition for rectification on the ground that the assessee s .....

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that the order of the Tribunal recalling the order could not be interfered with, so that on revival of the appeal, justice could be done to both the parties by remitting the matter on merits also to the Commissioner (Appeals). Power of remand The power of remand is a necessary adjunct to the powers of an appellate authority for obtaining all the relevant information for a fast conclusion. In Commissioner of Income Tax V. Mira S. Khurana - 2010 (4) TMI 745 - Gujarat High Court the gift was said .....

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a decision after hearing the appeal. The High Court held that the order of remand by the Tribunal was held to be unjustified. In Satnam Singh V. Commissioner of Income tax - 2009 (10) TMI 599 - Punjab and Haryana High Court the Assessing Officer issued a notice under Section 148 of the Act. Since service could not be effected in normal course, the notice was served by affixation at the last known residential address of the assessee. Thereafter the assessment was made. On appeal the Commissioner .....

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24 of Income Tax Appellate Tribunal Rules, 1963 provides for an ex-parte order for default of appearance on the part of the assessee. Rule 24 has a proviso which requires re-opening the matter on a representation by the appellant that his non appearance was due to sufficient cause. In Devendra G. Pasal V. Assistant Commissioner of Income Tax - 2010 (10) TMI 256 - Gujarat High Court the assessee s reason for non appearance was his belief that his request for posting at ensuing Baroda camp would b .....

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